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RESOLUTION NO. ,~/~~2?
2 RESOLUTION OF THE CITY OF SAN BERNARDINO AUTHORIZING THE
EXECUTION OF AN AGREEMENT WITH THE STATE BOARD OF EQUALIZATION
3 FOR STATE ADMINISTRATION AND LOCAL SALES AND USE TAX.
4 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO AS FOLLOWS:
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SECTION 1. The Mayor of the City of San Bernardino is
authorized and directed to execute on behalf of said City an
agreement with the State Board of Equalization for State
Administration and Local Sales and Use Tax, a copy of which is
attached hereto, marked Exhibit "A" and incorporated herein by
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reference as fully as though set forth at length.
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I HEREBY CERTIFY that the foregoing resolution was duly
the City of San
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adopted by the Mayor and Common
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meeting thereof,
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by the following
Bernardino at a
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held on the It:, ~
vote, to wit:
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AYES:
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NAYS:
ABSENT:
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day of
Bernard~no
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as to form:
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City of San Bernardino
AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAXES
To carry out Part 1.5 of Division 2 of the Revenue and Taxation Code and the sales and
use tax ordinance of the City hereinabove designated, hereinafter called the City, copy of which
ordinance is attached hereto, the City and the State Board of Equalization, hereinafter called
the Board, do agree as follows:
ARTICLE I
DEFINITIONS
Un Ie s s the context requires otherwise, wherever the following terms appear In this
Agreement they shall be interpreted to mean the following:
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1. "Local Taxes" shall mean the sales and use taxes, penalties, and interest imposed
by the City under an ordinance which complies with Part 1.5, Division 2, of the Revenue and
Taxation Code.
2. "Conforming Taxing Jurisdiction" shall mean any county, city, or city and county of
this State which has adopted a sales and use tax ordinance of the kind described in Part 1.5 of
Division 2 of the Revenue and Taxation Code and which has entered into a contract with the
State Board of Equalization to perform all functions incident to the administration and operation
of the ordinance.
3. "City Ordinance" shall mean the Uniform City Sales and Use Tax Ordinance attached
hereto, as amended from time to time.
ARTICLE II
ADMINISTRATION AND COLLECTION OF LOCAL TAXES
A. Administration. The Board and the City a g r e e that the Board shall perform ex-
clusively all functions incident to the administration and operation of the City ordinance.
R Other applicable laws. The City agrees that all provisions of law applicable to the
administration and operation of the State Sales and Use Tax Law shall be applicable to the
administration and operation of the City ordinance and that money collected pursuant to the City
ordinance may be deposited in the State Treasury to the credit of the Retail Sales Tax Fund and
may be drawn from that Fund for the purpose of making refunds, for the purpose of compensating
and reimbursing the Board pursuant to Article IV of this Agreement and for the purpose of trans-
mitting to the City the amount to which the City is entitled.
C. Transmittal of money. Except as otherwise provided herein, all local taxes collected
under the provisions of the City ordinance shall be transmitted to the City periodically as
promptly as feasible. Such transmittals shall be made at least twice in each calendar quarter.
Transmittals may be made by mail or by deposit to the account of the City in a bank in Sacra-
mento designated by the City. A statement shall be furnished indicating the amount withheld
pursuant to Article IV of this agreement.
D. Rules. The Board shall prescribe and adopt such rules and regulations as in its
judgment are necessary or desirable for the administration and operation of the City ordinance
and the distribution of the local taxes collected thereunder.
BT-527 REV. 4 (8-73)
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E. Preference. L\..Iss the payor instructs otherwise and . ept as otherwise provi>i~d > ' t.
in this Agreement, the Board shall give no prefer~nce in. applying money rece.ive~ for sales a~d
O15e talCes owed by a taxpayer but shall' appl y . all monies collected to the satisfaction of the
claims of the State and the claims of the Cicy as their interClsts appear.
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F. Security. The Board agrees that any security which it hereafter requires to be fur-
nished uru:ler the State 'Sales and Use Tax Law will be upon such terms that it also wilt be
available for the payment of the claims of the City for local taxes owing to it as its interest
appears. The Board shall not be required to change the terms of any security now held by it and
the City shall not participate in any security now held by the Baaed.
G. Names of sellers. The Board agrees co furnish the names, addresses, account nllOl-
bers, and the business classification codes of all sellers holding sellers' permits within the
City.
H. Records of the Board. When requested by resolution of the City Council of the City,
the Board shall permit any duly authorized officer or employee of the City to examine the sales
and use tax records of the Board pertaining to sales and use taxes collected for the City by the
lloardpursuant to this Agreement. Information obtained by the City from the examination of the
Board's records shall be used by the City only for purposes related to the collection of local
sales and use taxes by the Board pursuant to this Agreement.
t. City tax rate. The City agrees that any change in the rate of its conforming local
sales and use tax will he made effective at the beginning of a calendar quarter an<! that it will
give the Board at least cwo months' notice thereof and that it will also give notice to the Board
of Supervisors of the County in which the City lies.
J. Annexation. The City agrees tllat the Board shall not he required co give effect to an
annexation, for the purpose of collecting and distributing city sales and use taxes, earlier than
the first day of the calendar quarter which commences not less than two months after notice to
the Board. The notice shall include two maps of the annexed area together with the address
of the property nearest to the extended city boundary on every street crossing that boundary,
ARTICLE III
ALLOCATION OF TAX
A. DeficieJU:Y determination. All local taxes collected as a resulc of determinations or
billings made by the BOatd, and all amounts refunded or credited may he distributed or charged
to the respective conforming taxing jurisdictions in the same ratio as the taxpayer's self-
declared local tax for the period ~or which the determination, billing, refund, or credit applies.
B. Allocation. When the lac a I t a x is collected from or refuru:led or credited to the
following:
(1) Retailers having traveling sellers' permits or certificates of authority to collect
use tax issued by the Board;
(2) Persons regarded by the Board as retailers pursuant to Section 60 15 of the Reve-
nue and Taxation Code;
(3) Persons for whom no continuing account number was active at the date of pay-
ment; or
(4) Other retailers or purchasers having no permanent place of business within the
State as determined by the Board;
BT .527 REV, 4 (8.73)
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or wlie~ the' local tax ;s collected hy way 'of dedu~tion from, or when a refund of local tax is.
made in conjunction with, refunds of motor vehicle fuel license taxes, or when local tax is col-
lected and direct allocation is impractical, the Board may distribute or charge such local tax to
all conforming taxing jurisdictions in the county in which the sale or use occurred using the
ratios reflected by the distribution of taxes collected from all other taxpayers in that county.
To the extent that this cannot be done in a manner consistent with the economic and efficient
performance of the duties of the Board under the Revenue and Taxation Code and the provisions
of this Agreement, the Board may distribute or charge such local tax to all conforming taxing
jurisdictions of this State using the ratios reflected by the distribution of taxes collected from
all other taxpayers in the State. In making allocations under this paragraph county tax imposed
at a rate in excess of 1 percent shall be excluded.
C. Vehicles, Vessels, and Aircraft. For the purposes of allocating local tax with
respect to vehicles required to be registered or identified under the Vehicle Code, and with
respect to vessels and aircraft, the address of the registereq owner appearing upon the applica-
tion for registration or identification may be used by the Board in determining the city of use.
To the extent this cannot be done in a manner consistent with the economic and efficient perfor-
mance of the duties of the Board under the Revenue and Taxation Code and this Agreement, the
Board may allocate tax with respect to such vehicles, vessels, and aircraft in the manner pro-
vided in Paragraph B of this Article.
ARTICLE IV
COMPENSA TION
The City agrees to pay the Board as
nances such amount as is provided by law.
collected by the Board for the City.
the Board's cost of administering the City ordi-
Such amounts shall be deducted from the taxes
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.ARTICLE V
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MISCELLANEOUS PROVISIONS
A. Communications. Communications and notices may be sent by first-class United
States Mail. A notification is complete when deposited in the mail. Communications and notices
to be sent to the Board shall be addressed to:
State Board of Equalization
P.O. Box 1799
Sacramento. California 95808
Attention: Executive Secretary
Communications and notices to be sent to the City shall be addressed to:
city of San Bernardino
300 North "0" street
San Bernardino, California 92418
Attention: City Administrator
BT.527 REV. 4 (8-73)
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ill. T:eml. ThedaC ,'mis Agreement is the date on 'whO it 'is approved by tile ,Di;.". ~
~ut .,of iGmIeral Services. The Agreemem shall take .effect onche first day ofthe .<;a}endar '
. 'JWtTIleT :aezt ~din.!: ,the date of .s.ucIr llpproyal, but jn 110 case before the 'operaei"" date'1lif
'the Gry _~'~"e, ,nor'on.a dayorller 1Jhan ,tbefirst daylli' a caleadar "luarter. ThisAgree~t
"""11 ~Ul1ti1 :~paml'ber30'_ iOUo'Wing the """"Ad"" dateof1:he Cityordi.lImce, itftd
:llIha1l .therellfter 'I>e ~d automatically 'nom year .to vearuliless one 'of the parties gi v.os
'lil!rit1rJl..tmti= ,<If oter.';...aiionat Ie....t 'two months before the ~ of the '!rrm. The BoaTd maytet-
";"ate 'this ~meaT in tl2manner ~ided by law.
June 28, ,1,956
c. This Agreement T'Wlace>; .nd sllpersedes the Agreement dated tiit/i1/i,tt
meretof.ore ,entered into 'by The 'Board _ ,the City, which ",rior Agreement .is herehyterminated.
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ST ATE .BOA1W OF EQUALlZATIO:N
By ~~l?r
CITYOF SAN BERNARDINO
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.By
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w. R. HOLCOMB
(Type name bere)
Mayor
(Type title bere)
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B T -527 REV. ~ (8-73)
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IMPORT ANT INSTRUCTIONS
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1. Insert name of the City at top of page 1; insert address for communications and notices to City in
Section A, Article V.
. 2. Siltn five copies of the Agreement, sending all of them to the Secretary, State Board of Equalization,
P.O. Box 1799, Sacramento, California 95808. (If the City desires to keep a file copy of the
Agreement, an additional copy should be prepared for that purpose.)
3. On page 4 insert the date of the original Agreement for administration of the City tax.
4. Attach to each copy of the Agreement sent to the Board, a certified copy of the City Sales and Use
Tax Ordinance, also attach to each copy a certified copy of the order, motion or resolution of the City
Council authorizing the execution of the Agreement.
Exolanation
When an Agreement is transmitted in accordance with the foregoing instructions, it will be executed
on behalf of the Board and submitted to the Department of General Services for approval. When approved,
one copy will be returned to the City with endorsement of approval. If a copy has been retained by the
City, it may then be conformed to the approved copy.
BT-527 REV. 4 (8-73)
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RESOLUTION NO.
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1"'--0/;_'> U
P~SOLUTION OF THE CITY OF SAN BElli~ARDINO AUTHORIZING THE
EXECUTION OF AN AGREEI1ENT ~IITII THE STATE BOARD OF EQUALIZATION
FOR STATE ADMINISTRATION N~D LOC~~ SALES AND USE TAX.
BE IT RESOLVED BY THE ~~YO~ AND COI~~ON COUNCIL OF THE
CITY OF SNJ BERNARDINO AS FOLLOWS:
SECTION 1. The Mayor of the City of San Bernardino is
authorized and directed to execute on behalf of said City an
agreement with the State Board of Equalization for State
Administration and Local Sales and Use Tax, a copy of which is
attached hereto, marked Exhibit "A" and incorporated herein by'
reference as fully as though set forth at length.
I HEREBY CERTIFY that the foregoing resolution was duly
adopted by the Mayor and Common Council of the City of San
,
,
Bernardino at a
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day,/ of /' .' <,-7::;~j-;(~'.;/~~/
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.4' 1973, by the following
meeting thereof,
held on the
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vote, to ,'Ii t:
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AYES:
Councilmen
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NAYS:
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~.BSENT :
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day of
The/~oregoing resolution
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//..~/, /j ./1973.
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is ~1{ercby approvedt-!ris' "<"--r'!,/
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/H~y6r of 'the ,City o~'San Bernardino
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\ APpro~~as to form:
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\ city Attorney
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STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) SS
CITY OF SAN BERNARDINO )
I, LUCILLE GOFORTH, City Clerk in and for the City of
San Bernardino, DO HEREBY CERTIFY, that the attached copy
of Resolution No. 11550 is a full, true and correct copy
of that now on file in this office.
IN WITNESS WHEREOF, I have hereunto set my hand and
affixed the official seal of the City of San Bernardino this
5th day of October, 1973.
LUCILLE GOFORTH
City Clerk
By:
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ORDINAN~E NO. 2118
AN ORDINANCE OF THE CITY OF SAN BERNARDINO, IMPOSING A CITY SALES AND
USE TAX; PROVIDING FOR THE PERFORMANCE BY THE STATE BOARD OF EQUALIZATION
OF ALL FUNCTIONS INCIDENT TO THE ADMINISTRATION, OPERATION AND COLLECTION
OF THE SALES AND USE TAX HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF
ORDINANCES NO. 2116 AND NO. 2117 DURING SUCH TIME AS THIS ORDINANCE IS
OPERATIVE; PROVIDING PENALTIES FOR VIOLATIONS THEREOF; AND REPEALING
ORDINANCE NO. 1763.
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO ORDAIN
AS FOLLOWS:
SECTION ONE: SHORT TITLE. This Ordinance shall be known as the
Uniform Local Sales and Use Tax Ordinance of the City of San Bernardino.
SECTION TWO: PURPOSE. The Mayor and Common Council of the City of
San Bernardino hereby declare that this ordinance is adopted to achieve
the following, among other, purposes, and direct that the provisions hereof
be interpreted in order to accomplish those purposes:
(a) To adopt a sales and use tax ordinance which complies with the
requirements and limitations contained in Part 1.5 of Division 2 of the
Revenue and Taxation Code of the State of California;
(b) To adopt a sales and use tax ordinance which incorporates pro-
visions identical to those of the Sales and Use Tax Law of the State of
California insofar as those provisions are not inconsistent with the re-
quirements and limitations contained in Part 1.5 of Division 2 of the said
Revenue and Taxation Code;
(c) To adopt a sales and use tax ordinance which imposes a ninety-
five one hundredths of one percent (95/100 of 1%) tax and provides a
measure therefor that can be administered and collected by the State Board
of Equalization in a manner that adapts itself as fully as practical to,
and requires the least possible deviation from, the existing statutory
and administrative procedures followed by the State Board of Equalization
in administering and collecting the California State Sales and Use Taxes;
(d) To adopt a sales and use tax ordinance which can be administered
in a manner that will, to the degree possible consistent with the pro-
visions of Part 1.5 of Division 2 of the said Revenue and Taxation Code,
minimize the cost of collecting city sales and use taxes and at the same
time minimize the burden of record keeping upon persons subject to
taxation under the provisions of this ordinance.
(Section Two as amended by Ordinance No. 2592)
(Adopted July 6, 1964)
SECTION THREE: OPERATIVE DATE. CONTRACT WITH STATE. This Ordinance
shall become operative on July 1, 1956, and prior thereto this City shall
contract with the State Board of Equalization to perform all functions in-
cident to the administration and operation of this sales and use tax ordi-
nance; provided, that if this City shall not have contracted with the said
State Board of Equalization, as above set forth, prior to July 1, 1956,
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this ordinance shall not be operatiye until the "first day of the first
calendar quarter following the execution "of such a contract by the City
and by the State Board of Equalization, provided further that this ordi-
nance shall not become operative prior to the operative date of the
Uniform Local Sales and Use Tax Ordinance of the County of San Bernardino.
SECTION FOUR: SALES TAX.
(a) (1) For the privilege of selling tangible personal property at
retail a tax is hereby imposed upon all retailers in the city at the rate
of ninety- five one hundredths of one pe..:cent (95/100 of 1%) of the gross
receipts of the retailer from the sale of all tangible personal property
sold at retail in the City of San Bernardino on and after the operative
date of this ordinance.
(Section Four, Sub-section (a) (1) as amended by Ordinance No. 2592)
(Adopted July 6, 1964)
(2) For the purposes of this ordinance, all retail sales are consum-
mated at the place of business of the retailer unless the tangible personal
property sold is delivered by the retailer or his agent to an out-of-State
destination or to a common carrier for delivery to an out-of-State
destination. The gross receipts from such sales shall include delivery
charges, when such charges are subject to the State sales and use tax,
regardless of the place to which delivery is made. In the event a retailer
has no permanent place of business in the State or has more than one place
of business, the place or places at which the retail sales arc consummated
shall be determined under rules and regulations to be prescribed and
adopted by the Board of Equalization.
(Section Four, Sub-section (a) (2) as amended by Ordinance No. 2406)
(Adopted December 18, 1961)
(b) (1) Except as hereinafter provided, and except insofar as they
are inconsistent with the provisions of Part 1.5 of Division 2 of the said
Revenue and Taxation Code, all of the provisions of Part 1 of Division 2
of said Code, as amended and in force and effect on July 1, 1956, appli-
cable to sales taxes are hereby adopted and made a part of this section as
though fully set forth herein.
(2) Wherever, and to the extent that, in Part 1 of Division 2 of the
said Revenue and Taxation Code the State of California is named or referred
to as the taxing agency, the City of San Bernardino shall be substituted
therefor. Nothing in this subdivision shall be deemed to require the
substitution of the name of the City of San Bernardino for the word "State"
when that wor; is used as part of the title of the State Controller, the
State Treasurer, the State Board of Control, the State Board of Equaliza-
tion, or the name of the State Treasury, or of the Constitution of the
State of Californa; nor shall the name of the City be substituted for that
of the State in any section when the result of that substitution would
require action to be taken by or against the City or any agency thereof,
rather than by or against the State Board of Equalization, in performing
the functions incident to the administration or operation of this ordinance;
and neither shall the substitution be deemed to have been made in those
sections, including, but not necessarily limited to, sections referring to
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the exterior boundaries of 'the St~te of , California, where the result of
the substitution would be to provide an exemption from this tax with
respect to certain gross receipts which would not otherwise be exempt
from this tax while those gross receipts remain subject to tax by the
State under the provisions of Part 1 of Division 2 of the said Revenue
and Taxation Code; nor to impose this tax with respect to certain gross
receipts which would not be subject to tax by the State under the said
provisions of that Code; and, in addition, the name of the City shall not
be substituted for that of the State in Section 6701, 6702 (except in the
last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said
Revenue and Taxation Code as adopted.
(3) If a seller's permit has been issued to a retailer under Section
6068 of the said Revenue and Taxation Code, an additional seller's permit
shall not be required by reason of this section.
(4) There shall be excluded from the gross receipts by which the
tax is measured:
(i) The amount of any sales or use tax imposed by the State
of California upon a retailer or consumer.
(ii) Receipts from sales to operators of common carrier and
waterborne vessels of property to be used or consumed in the
operation of such common carriers or waterborne vessels
principally outside of this city.
(Section Four (b) (4) (ii) repealed by Ordinance No. 2406)
(Section Four (b) (iii) renumbered to Four (b) (4) (ii) by Ord. No. 2406)
(Adopted December 18, 1961)
SECTION FIVE: USE TAX.
(a) An excise tax is hereby imposed on the storage, use or other
consumption in the City of San Bernardino of tangible personal property
purchased from any retailer on or after the operative date of this ordi-
nance for storage, use or other consumption in the city at the rate of
ninety-five one hundredths of one percent (95/100 of 1%) of the sales
price of the property. The sales price shall include delivery charges
when such charges are subject to State sales or use tax regardless of the
place to which delivery is made.
(Section Five (a) as amended by Ordinance No. 2592)
(Adopted July 6, 1964)
(b) (1) Except as hereinafter provided, and except insofar as they
are inconsistent with the provisions of Part 1.5 of Division 2 of the
said Revenue and Taxation Code, all of the provisions of Part 1 of
Division 2 of said Code, as amended and in force and effect on July 1,
1956, applicable to use taxes are hereby adopted and made a part of this
section as though fully set forth herein.
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(2) Wherever, and to the extent that, in Part 1 of Division 2 of the '
said Revenue and Taxation Code the State 'of California is named or referred
to as the taxing agency, the name of this City shall be substituted there-
for. Nothing in this subdivision shall be deemed to require the substitu-
tion of the name of this City for the word "State" when that word is used
as part of the title of the State Controller, the State Treasurer, the
State Board of Control, the State Board of Equalization, or the name of
the State Treasury, or of the Constitution of the State of California; nor
shall the name of the City be substituted for that of the State in any
section when the result of that substitution would require action to be
taken by or against the City or any agency thereof rather than by or
against the State Board of Equalization, in performing the functions inci-
dent to the administration or operation of this ordinance; and neither
shall the substitution be deemed to have been made in those sections, in-
cluding but not necessarily limited to, sections referring to the exterior
boundaries of the State of California, where the result of the substitution
would be to provide an exemption from this tax with respect to certain
storage, use or other consumption of tangible personal property which
would not otherwise be exempt from this tax while such storage, use or
other consumption remains subject to tax by the State under the provisions
of Part 1 of Division 2 of the said Revenue and Taxation Code, or to im-
pose this tax with respect to certain storage, use or other consumption of
tangible personal property which would not be subject to tax by the State
under the said provisions of that Code; and in addition, the name of the
City shall not be substituted for that of the State in Sections 6701, 6702
(except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of
the said Revenue and Taxation Code as adopted, and the name of the City
shall not be substituted for the word "State" in the phrase "retailer en-
gaged in business in this State" in Section 6203 nor in the definition of
that phrase in Section 6203.
(Section Five(b) (2) as amended by Ordinance No. 2406)
(Adopted December 18, 1961)
(3) There shall be exempt from the tax due under this section:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) The storage, USe or other consumption of tangible
personal property, the gross receipts from the sale of which has
been subject to sales tax under a sales and use tax ordinance
enacted in accordance with Part 1.5 of Division 2 of the Revenue
and Taxation Code by any city and county, county, or city in this State.
(Section Five(b) (3) (ii) as amended by Ordinance No. 2406)
(Adopted December 18, 1961)
(iii) The storage or use of tangible personal property in the
transportation or transmission of persons, property or communications,
or in the generation, transmission or distribution of electricity or
in the manufacture, transmission or distribution of gas in intrastate,
interstate or foreign commerce by public utilities which are regulated
by the Public Utilities Commission of the State of California.
(iv) The use or consumption of property purchased by operators
of common carrier and waterborne vessels to be used or consumed in
the operation of such common carriers or waterborne vessels
principally outside the City.
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SECtION SIX: AMENDMENrS. All amendments of the said Revenue and Taxa-
tion Code enacted subsequent to the effective date of this ordinance which
relate to the sales and use tax and which are not inconsistent with Part 1.5
of Division 2 of the said Revenue and Taxation Code shall automatically be-
come a part of this ordinance.
SECtION. SEVEN: ENJOINING COIl..ECIION FORBIDDEN. No injunction or writ
of mandate or other legal or equitable process shall issue in any suit, action
or proceeding in any court against the State or this City, or against any
officer of the State or this City, to prevent or enjoin the collection
under this ordinance, or Part 1.5 of Division 2 of the Revenue and Taxation
Code, of any tax or any amount of tax required to be collected.
SECtION EIGHT: EXISfING SALES AND USE TAX ORDINANCE SUSPENDED. At
the time this ordinance goes ; Into operation, the provisions of Ordinances
No. 2116 and No. 2117 shall be suspended and shall not again be of any force
or effect until and unless for any reason the State Board of Equalization
ceases to perform the functions incident to the administration and opera-
tion of the sales and use tax hereby imposed; provided, however, that if
for any reason it is determined that the City of San Bernardino is without
power to adopt this ordinance, or that the State Board of Equalization is
without power to perform the functions incident to the administration and
operation,of the taxes imposed by this ordinance, the provisions of Ordi-
nances No. 2116 and No. 2117 shal.l not be deemed to have been suspended,
but shall be deemed to have been in full force and effect at the rate of
one percent (1%) continuously frem and after July I, 1956. Upon the
ceasing of the State Board of Equalization to perform the functions inci-
dent to the administration and operation of the taxes imposed by this
ordinance, the provisions of Ordinances No. 2116 and No. 2117 shall again
be in full force and effect at the rate of one percent (1%). Nothing in
this ordinance shall be construed as relieving any person of the obliga-
tion to pay to the City of San Bernardino any sales or use tax accrued
and owing by reason of the provisions of Ordinances No. 2116 and No. 2117
in force and effect prior to and including June 30, 1956.
SECtION N~NE: PENALrIES. Any person violating any of the provisions
of this ordinance shall be deemed guilty of a misdemeanor, and upon con-
viction thereof shall be punishable by a fine of not more than $500.00 or
by imprisonment for a period of not more than six (6) months, or by both
such fine and imprisonment.
SECtION TEN: SEVERABILITY. If any section, subsection, sentence,
clause, phrase or portion of this ordinance, including but not limited
to any exemption, is for any reason held to be invalid or unconstitutional
by the decision of any court of competent jurisdiction, such decision shall
not affect the validity of the remaining portions of this ordinance. The
Mayor and Common Council of the City of San Bernardino hereby declare that
they would have adopted this ordinance and each section, subsection,sen-
tence, clause, phrase or portion thereof, irrespective of the fact that
anyone or more sections, subsections, sentences, clauses, phrases or
portions be declared invalid or unconstitutional.
SECtION ELEVEN: EFFECrIVE DATE. This o.rdinance shall take effect on
the 1st day of July, 1956.
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SECTION TWELVE: Ordinance No: 1763. of the City of San Bernardino is
hereby repealed, effective July I, 1956.
I HEREBY CERTIFY that the foregoing ordinance was duly adopted by the
Mayor and Common Council of the City of San B~rnardino at a regular meeting
thereof held on the 21st day of May, 1956, by the following vote, to wit:
AYES: Councilmen Kirk, Joris,Short, Howard, Kremer,
NOES: None.
ABSENl': None.
JACK T. FEI:rON
City Clerk
I hereby approve the foregoing ordinance this 22nd day of May, 1956.
Approved as to form:
RAYJI)ND H. GREGORY
Mayor of the City of San Bernardino
WI. A. FlDRY
City Attorney
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STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) SS
CITY OF SAN BERNARDINO )
I, LUCILLE GOFORTH, City Clerk in and for the City of
San Bernardino, DO HEREBY CERTIFY, that the attached copy
of Ordinance No. 2118 is a full, true and correct copy of
that now on file in this office.
IN WITNESS WHEREOF, I have hereunto set my hand and
affixed the official seal of the City of San Bernardino this
5th day of October, 1973.
By:
LUCILLE GOFORTH
City Clerk
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ORDINANCE NO... ;'. q '7 V
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ORDINili'llCE OF THE CITY OF SAN BERNARDINO AMENDING ORDINANCE
NO. 2118 KNOWN AS THE UNIFORM LOCAL SALES AND USE TAX ORDINANCEl
AND IMPLEMENTING THE BRADLEY-BARNS UNIFOfu~ LOCAL SALES AND USE
TAX LAW, STATUTES 1973 and 1972.
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THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
5 DO ORDAIN AS FOLLOWS:
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1. Four of Ordinance No. 2118 known as the Uniform Local Sales and
SECTION 1. Subparagraph (3) of paragraph (b) of Section
8 Use Tax Ordinance adopted on July 1, 1956, as amended, is
9 amended to read as follows:
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"(3) If a seller's permit has been issued to a retailer
11 under Section 6067 of the said Revenue and Taxation Code, an
12 additional seller's permit shall not be required by reason of
13 this section."
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SECTION 2. Subparagraph (4.5) is added to paragraph (b)
of Section Four of said ordinance to read as follows:
"(4.5) There shall be excluded from the gross receipts
11 by which the tax is measured:
(i) The amount of any sales or use tax imposed by the
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State of California upon a retailer or consumer.
(ii) The gross receipts from the sale of tangible
personal property to operators of waterborne vessels to be used
or consumed principally outside the city in which the sale is
made and directly and exclusively in the carriage of persons or
property in s~ch vessels for commercial purposes.
(iii) The gross receipts from the sale or tangible
personal property to operators of aircraft to be used or consumed
principally outside the city in which the sale is made and
directly and exclusively in the use of such aircraft as common
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carriers of persons or property under-the authority of the laws
of this state, the united States, or any foreign government."
SECTION 3. Subparagraph (3.5) is added to paragraph (b)
of Section Five of said ordinance to read as follows:
"(3.5) There shall be exempt from the tax due under this
section:
(i) The amount of any sales or use tax imposed by the
State of California upon a retailer or consumer.
(ii) The storage, use or other consumption of tangible
personal property, the gross receipts from the sale of which has
been subject to sales tax under a sales and use tax ordinance
enacted in accordance with Part 1.5 of Division 2 of the Revenue
and Taxation Code by any city and county, county, or city in
this state.
(iii) The storage, use, or other consumption of tangible
personal property purchased by operators of waterborne vessels
and used or consumed by such operators directly and exclusively
in the carriage of persons or property in such vessels for
commercial purposes.
use, or other consumption of tangible personal property purchase
by operators of aircraft and used or consumed by such operators
directly and exclusively in the use of such aircraft as common
carriers of persons or property for hire or compensation under
a certificate of public convenience and necessity issued pursuan
to the laws of this state, the united States, or any foreign
government."
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SECTION 4. Section 6.1 is added to said ordinance to read
as follows:
"6.1 APPLICATION OF PROVISIONS RELATING TO EXCLUSIONS
AND EXEMPTIONS.
(a) Sections 4 (b) (4.5), and 5 (b) (3.5) of this ordin-
ance shall become operative on January 1st of the year following
the year in which the State Board of Equalization adopts an
assessment ratio for state-assessed property which is identical
to the ratio which is required for local assessments by Section
401 of the Revenue and Taxation Code, at which time Sections 4 (b
(4) and 5 (b) (3) of this ordinance shall become inoperative.
(b) In the event that Sections 4 (b) (4.5) and 5 (b) (3.5
of this ordinance become operative and the State Board of
Equalization subsequently adopts an assessment ratio for state-
assessed property which is higher than the ratio which is re-
qui red for local assessments by Section 401 of the Revenue and
Taxation Code, Sections 4 (b) (4) and 5 (b) (3) of this ordinance
shall become operative on the first day of the month following
the month in which such higher ratio is adopted, at which time
Sections 4 (b) (4.5) and 5 (b) (3.5) of this ordinance shall be-
come inoperative until the first day of the month foll~Ning the
month in which the Board again adopts an assessment ratio for
state-assessed property which is identical to the ratio required
for local assessments by Section 401 of the Revenue and Taxation
Code, at which time Sections 4 (b) (4.5) and 5 (b) (3.5) shall
again become operative and Sections 4 (b) (4) and 5 (b) (3)
shall become inoperative."
SECTION 5. This ordinance shall be operative on January.
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1, 1974.
I HEREBY CERTIFY that the foregoing ordinance was duly
adopted by the Mayor and Common Council of the City of San
Bernardino at a /f /.?#/,.hA .~
on the !-/l~~ay of ~i:?:tt&4 .-/:i973, by the following vote,
meeting thereof, held
to wit:
AYES:
Councilmen
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The foregoingiGlrdiriance is hereby approved this day
of (~72f/~(~/.---.---1973. /
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'-M'ayot" t e C~ty of San Bernar ~no
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Approved as to form:
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City A~rney
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STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) SS
CITY OF SAN BERNARDINO )
I, LUCILLE GOFORTH, City Clerk in and for the City of San
Bernardino, DO HEREBY CERTIFY, that the foregoing and attached Ordinance
No. 3378 , is a full, true and correct copy of that now on
file in this office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed
the seal of the City of San Bernardino, this 2nd day of November
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City Cle